Adjustments to Net Income$-$Indirect Method

Ripley Corporation's accumulated depreciation$-$equipment account increased by $$15,325$ while $$3,800$ of patent amortization was recognized between balance sheet dates. There wer no purchases or sales of depreciable or intangible assets during the year. In addition, the income statement showed a gain of $$22,420$ from the sale of investments.

Reconcile a net income of $$286,900$ to net cash flow from operating activities.